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2013 (9) TMI 1108 - AT - Central ExciseReversal of CENVAT credit - Rule 6 (3) of the Cenvat Credit Rules, 2004 - denial on the ground that the goods have been supplied to an SEZ developer without payment of duty - Held that - the Hon ble Chhattisgarh High Court in the case of Steel Authority of India Ltd., 2013 (5) TMI 460 - CHATTISGARH HIGH COURT considered an identical issue and held that the amendment to Rule 6 (6) to include SEZ developer with effect from 31/12/2008 has retrospective effect from 2004 onwards and therefore, no reversal of credit in respect of inputs used in the manufacture of goods supplied to the SEZ developer is warranted under law - appeal allowed - decided in favor of appellant.
Issues:
Appeal against Order-in-Original regarding Cenvat Credit reversal for goods supplied to SEZ developer. Analysis: The appellant, engaged in manufacturing excisable goods, cleared goods to an SEZ developer without duty payment. A show-cause notice was issued demanding reversal of Cenvat Credit under Rule 6(3) of Cenvat Credit Rules, 2004. The impugned order confirmed duty demands, interest, and penalties. The appellant contended that Tribunal and High Court decisions favored them, citing the case of Sujana Metal Products Ltd. vs. CCE, Hyderabad and Steel Authority of India Ltd. case. The Ld. Commissioner (AR) acknowledged the decisions were in favor of the appellant. The Tribunal considered the submissions and the precedents set by the Hon'ble High Courts. Referring to the decisions in Sujana Metal Products Ltd. and Steel Authority of India Ltd. cases, the Tribunal allowed the appeal filed by the appellant. The judgments of the Hon'ble High Courts of Andhra Pradesh and Chhattisgarh supported the appellant's position, leading to the allowance of the appeal. This judgment highlights the importance of legal precedents and the impact of High Court decisions on appellate proceedings. The case underscores the significance of established legal principles in determining the outcome of appeals related to tax matters. The reliance on previous rulings and their interpretation in similar cases played a crucial role in the final decision of the Tribunal.
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